Digital Commons Network^™

Xbox One File System Data Storage: A Forensic Analysis, Caitlin Elizabeth Gravel

Open Access Theses

The purpose of this research was to answer the question, how does the file system of the Xbox One store data on its hard disk? This question is the main focus of the exploratory research and results sought. The research is focused on digital forensic investigators and experts. An out of the box Xbox One gaming console was used in the research. Three test cases were created as viable scenarios an investigator could come across in a search and seizure of evidence. The three test cases were then analyzed individually and cross analyzed with each other for differing digital artifacts. …

Audit Committees And Financial Reporting Quality In Singapore, Kwong Sin Leong, Jiwei Wang, Themin Suwardy, Yuanto Kusnadi

Research Collection School Of Accountancy

No abstract provided.

The Other Side Of The Coin: The Fec's Move To Approve Crytocurrency's Use And Deny Its Viability, Juliya Ziskina

Washington Journal of Law, Technology & Arts

This Article examines the implications of the Federal Election Committee’s May 2014 advisory opinion on cryptocurrency’s viability within campaign finance regulation, and U.S. financial regulation more generally. Although the Commissioners sharply disagreed on whether Bitcoin is a cash or in-kind contribution, they voted unanimously to allow political committees to accept Bitcoin donations. Moreover, all the Commissioners agreed that Bitcoin donors must disclose their names, addresses, and occupations. While many view this decision as pushing Bitcoin and cryptocurrency further toward legitimacy, in actuality it undermines one of cryptocurrency’s distinct functionalities: pseudonymity. Paradoxically, while it approves the use of Bitcoin in campaign …

Armstrong Magazine, Marketing & Communications Department, Armstrong State University

Armstrong News & Publications: Armstrong Magazine (Archived)

No abstract provided.

Cybersecurity: Recognizing The Risk And Protecting Against Attacks, Kristin Shields

North Carolina Banking Institute

This Note proceeds in six parts. Part II details the mechanics behind cyberattacks. Part III identifies the effects of cyberattacks on financial institutions. Part IV discusses the legal liability of financial institutions following a cyberattack. Part V evaluates regulatory efforts to increase cybersecurity requirements and prevent cyberattacks. Part VI suggests solutions financial institutions may use to protect against cyberattacks. Finally, Part VII concludes by emphasizing the importance of financial institutions using the available guidance to make sure that their networks are sufficiently protected.

January To March 2015

All Summaries

No abstract provided.

The Financial Institutions Reform, Recovery, And Enforcement Act Of 1989: The Effect Of The “Self-Affecting” Theory On Financial Institutions, Filmon M. Sexton

North Carolina Banking Institute

This Note addresses why the Self-Affecting Theory misinterprets § 1833a. This Note argues that in cases where the DOJ could bring, but is unwilling or unable to bring, criminal actions, a federally insured financial institution should not be held civilly liable under § 1833a for engaging in fraudulent conduct "affecting" that same institution. The Financial Institutions Reform, Recovery, and Enforcement Act of 1989 ("FIRREA") does not define what it means to "affect[] a federally insured financial institution." Congressional intent demonstrates that Congress enacted § 1833a in response to the pervasive insider abuse and fraud of the savings and loan crisis …

Clarifying What Is “Clear”: Reconsidering Whistleblower Protections Under Dodd-Frank, Caroline E. Keen

North Carolina Banking Institute

This Note argues that the Fifth Circuit’s holding should be disregarded and the definition of a whistleblower should be expanded to include those who report potential securities laws violations internally, in addition to those who report directly to the SEC. This Note proceeds in four parts. Part II explains the differences between the anti- retaliation provisions of SOX and Dodd-Frank. Part III provides an overview of the approach taken by the Fifth Circuit in adopting a restrictive definition of whistleblower in Asadi. Part IV discusses how the majority of courts choose not to follow the Fifth Circuit after correctly applying …

Commonwealth Times 2015-02-16

Commonwealth Times, 1969-

No abstract provided.

Usa V. John Mcelroy

2015 Decisions

USDC for the Eastern District of Pennsylvania

The Management Of A Turnaround After An Ethical Breach In A Public Institution Of Higher Education, Ashley Stark

Doctor of Business Administration (DBA)

The field of management has built a wealth of literature on turnaround management as well as the effect unethical actions have upon organizations. However, there has been less study on the application of these topics to turnarounds specifically in small, regional, public institutions of higher education. It is important that an institution of higher education that has been affected by an ethical failure execute a turnaround to restore trust and faith in the organization, internally and externally. A small, regional, public institution of higher education in the upper Midwest recently encountered a series of organizational difficulties that negatively influenced its …

Admit Or Deny: A Call For Reform Of The Sec's "Neither-Admit-Nor-Deny" Policy, Priyah Kaul

University of Michigan Journal of Law Reform

For four decades, the SEC’s often-invoked policy of settling cases without requiring admissions of wrongdoing, referred to as the “neither-admit-nor-deny” policy, went unchallenged by the courts, the legislature, and the public. Then in 2011, a harshly critical opinion from Judge Jed Rakoff in SEC v. Citigroup incited demands for reform of this policy. In response to Judge Rakoff’s opinion, the SEC announced a modified approach to settlements. Under the modified approach, the Commission may require an admission of wrongdoing if a defendant’s misconduct was egregious or if the public markets would benefit from an admission. Many supporters of the neither-admit-nor-deny …

An Overview Of Steganography For The Computer Forensics Examiner (Updated Version, February 2015), Gary C. Kessler

Publications

"Steganography is the art of covered or hidden writing. The purpose of steganography is covert communication-to hide the existence of a message from a third party. This paper is intended as a high-level technical introduction to steganography for those unfamiliar with the field. It is directed at forensic computer examiners who need a practical understanding of steganography without delving into the mathematics, although references are provided to some of the ongoing research for the person who needs or wants additional detail. Although this paper provides a historical context for steganography, the emphasis is on digital applications, focusing on hiding information …

Bhagavad Gitā & The Art Of Leadership: Old Text, New Context!, Satinder Dhiman

The Journal of Values-Based Leadership

Author and scholar Satinder Dhiman focuses upon the pervasive and necessary role of spirituality in values-based leadership. He notes that while the leadership literature is plentiful, the Bhagavad Gītā represents one of the very few writings which explores the core psychological, philosophical, ethical, and spiritual underpinnings of leadership roles. In this article, the author applies hermeneutics to the Gītā to highlight important leadership lessons and to apply such lessons to contemporary organizational leadership. Through selfless work, a true leader eschews an egoistic pursuit of self-aggrandizement to achieve the freedom of serving others. Thus, Dhiman concludes, the Gītā teaches its readers …

Deferred Prosecutions And Corporate Governance: An Integrated Approach To Investigation And Reform, Lawrence A. Cunningham

Florida Law Review

When evaluating how to proceed against a corporate investigative target, law enforcement authorities often ignore the target’s governance arrangements, while subsequently negotiating or imposing governance requirements, especially in deferred prosecution agreements. Ignoring governance structures and processes amid investigation can be hazardous, and implementing improvised reforms afterwards may have severe unintended consequences—particularly when prescribing standardized governance devices. Drawing, in part, on new lessons from three prominent cases—Arthur Andersen, AIG, and Bristol-Myers Squibb—this Article criticizes prevailing discord and urges prosecutors to contemplate corporate governance at the outset and to articulate rationales for prescribed changes. Integrating the role of corporate governance into prosecutions …

Lanthorn, Vol. 49, No. 36, January 19, 2015, Grand Valley State University

Volume 49, July 7, 2014 - June 1, 2015

Lanthorn is Grand Valley State's student newspaper, published from 1968 to the present.

Are Cybercrime Laws Keeping Up With The Triple Convergence Of Information, Innovation And Technology?, Ramesh Subramanian, Steven Sedita

Communications of the IIMA

This paper analyzes the emergence and development of cyberlaws. In many coimtries aroxmd the world, cyberlaws are being enacted in order to curb or prosecute cybercriminals. Cybercriminals have very rapidly adlapted to developments in technology, specifically Internet technology, and use its characteristics of transience, anonymity, speed and vast spread to perpetrate various types of crimes. Thus the triple convergence of information, innovation and technology has also aided criminals to practice their nefarious "trade." The paper analyzes how various countries are taking counter measures by enacting cyberlaws. These actions are often slow and reactive rather than proactive. In addition, the laws …

Tourism In Crisis: A Qualitative Content Analysis Of Seaworld's Twitter Response To Blackfish, Nicholas E. Marek

Master's Theses and Doctoral Dissertations

Released on July 19, 2013, the documentary Blackfish highlighted the mistreatment of dangerous sea-life and the lack of employee training at the aquatic zoological theme park SeaWorld. Considering the immense reputational damage suffered by SeaWorld, this study uses qualitative content analysis to examine SeaWorld’s Twitter (twitter.com) response to the Blackfish crisis. An inductive method of coding highlights overall themes present in SeaWorld’s tweets while the deductive method of coding utilizes Benoit’s (1997) image repair theory to determine how this tourism organization utilizes Twitter as a medium of image restoration. The results prompt suggestions for clarifying image repair theory as well …

Promoting Professional Skepticism In The Audit Environment, Mary C. Parlee

2015

The objective of this dissertation is to examine professional skepticism in the audit environment and identify methods to promote professional skepticism in an overall effort to improve auditor judgment and decision making. This dissertation is made up of three studies, and each study’s purpose, methodology, and findings are summarized below.

The purpose of the first study is to examine the potential for simple metaphors to prime professional skepticism during an auditor’s professional judgment process. I empirically examine the effectiveness of using metaphors as non-conscious primes to activate a skeptical mindset. The results indicate that priming a skeptical mindset does in …

High School Graduates' Perspectives On The Creation Of Online Identities, Lisa Koh-Herlong

Walden Dissertations and Doctoral Studies

Technological advancements continue to increase online accessibility and the virtual population. As students engage with these advancements, their lives and identities will be on a worldwide platform. The realities of online identities present a challenge for educators to teach students how to manage those online identities. Researchers have studied the after-effects of online identities, but there is a gap in understanding the individual's thought process during the creation of online identities. The purpose of this interpretative phenomenological analysis was to understand the perspectives of working high school graduates regarding the creation of online identities. The research questions were designed to …

Adelphia: An Exploratory Case Study Of Corporate Culture And Ethical Judgment, Susan Bishop

Walden Dissertations and Doctoral Studies

White collar corporate corruption continues to be prevalent in the United States, costing shareholders billions of dollars annually. This study of the collapse of Coudersport, PA firm, Adelphia Communications, explored how and why leadership of this prominent and successful company made unethical decisions, created an atmosphere of moral disengagement, and led to the downfall of the company. Taped interviews with 10 executives who were employed at the company during the years of its rise and demise (1996-2006) were transcribed, hand coded, and analyzed to explore the ethical culture and leadership practices at Adelphia. These insights offer a possible explanation for …

Emu Today, March 12, 2015, Eastern Michigan University

EMU Today

No abstract provided.

The Special Value Of Public Employee Speech, Heidi Kitrosser

Articles

In this article, I use the 2014 decision of Lane v. Franks as a jumping off point to revisit the rule of Garcetti v. Ceballos, that speech conducted pursuant to one’s public employment is unprotected by the First Amendment. I explain that Garcetti is emblematic of the Supreme Court’s failure to dig beneath the surface of its own long-standing acknowledgment that public employee speech holds special value. If one tunnels into that subterrane, one finds that the value of public employee speech is a function not just of content, but of form. Public employees play a special role under the …

Risk Processing, Affect, And Efficacy In Online Privacy Behavior, Michael Shreeves

Theses

Cybersecurity research has indicated that people use simple heuristics to assess online privacy risk. Online warnings typically operate by encouraging systematic risk processing. A review of the literature on risk perception suggested that negative emotional affect produced by risk descriptions can both increase systematic processing and independently increase perceived risk. A review of fear appeals in health behavior research suggested that risk communications that produce fear will be rejected if an effective behavioral response recommendation is not provided. This study investigated the (a) impact of emotional vividness in warning descriptions and (b) response information presence on disclosure of a single …

Evaluating Single Sign On Security Failure In Cloud Services, Brian Cusack, Eghbal Zadeh

Australian Information Security Management Conference

The business use of cloud computing services is motivated by the ease of use and the potential financial cost reductions. Service failure may occur when the service provider does not protect information or when the use of the services becomes overly complex and difficult. The benefits also bring optimisation challenges for the information owners who must assess the service security risk and the degree to which new human behaviours are required. In this research we look at the risk of identity theft when ease of service access is provided through a Single Sign On (SSO) authorisation and ask: What are …

A Spoof Of Justice: Double Jeopardy Implications For Convictions Of Both Spoofing And Commodities Fraud For The Same Transaction, Abram Olychyk

American University Law Review

No abstract provided.

Exposure Without Redress: A Proposed Remedial Tool For The Victimns Who Were Set Aside, Elizabeth T. Isaacs

Oklahoma Law Review

No abstract provided.

Civil War Sesquicentennial: Unfurling The Black Flag In Civil War History, Christopher Phillips

Civil War Book Review

Fifteen years have passed since Daniel E. Sutherland unfurled the black flag and declared the guerrilla conflict in the Civil War a “sideshow no longer." Long seen as a product of aberrant individualism, a legacy of frontier conflicts, or a facet of southern cultural violence (interpretive tropes p....

Expanding The Ponzi Scheme Presumption, David R. Hague

Faculty Articles

Ponzi schemes and other investment frauds inevitably end up in bankruptcy or receivership, leaving behind numerous victims—many of whom invested their life savings in the scheme without any knowledge of its fraudulent nature. Although trustees and receivers can sometimes recover some of the fraudulently acquired funds from the assets of the perpetrators, in most cases, those assets fall woefully short of the victims’ losses. This leads to fraudulent transfer lawsuits (claw-back actions) against those who are suspected to have profited from the wrongdoing.

A transfer is fraudulent if it was made with the actual intent to defraud, but actual fraud …

Breaking The Law: The Failure To Award Mandatory Criminal Restitution To Victims In Sex Trafficking Cases, Alexandra F. Levy, Martina E. Vandenberg

Saint Louis University Law Journal

No abstract provided.